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Re:OS X Lion: Apple’s Vista moment by commandar on Wednesday August 31, 2011 @11:43AM (#2946033)
Vista SP1 and Server 2008 shipped with the same kernel:

http://msdn.microsoft.com/en-us/windows/hardware/gg463415

MS has also very explicitly said that the W7 kernel is built on top of what they did with Vista:

http://arstechnica.com/microsoft/news/2008/05/ms-no-new-kern...

W7 is nothing more than an evolution of what they did with Vista. Vista and W7 have far more in common with each other than either does with XP.

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